Generally accepted accounting principles (GAAP) are a set of rules and practices, having substantial support, that are recognized as a general guide for financial reporting purposes. Publicly owned corporations are required to include in their annual reports a description of the accounting principle that they followed in the preparation of their financial statements. Once the company adopted an accounting principle, the principle must be followed in a consistent basis.Please do a preliminary research and discuss the following questions: In the business world, it is important to use research to strengthen points that you make in your presentations and projects. You will see references to using specific databases throughout this course. Research is a crucial skill, and learning to use the search functions in these databases is about critical thinking, which complements other research techniques that you have used prior to the class.There are two main types of databases accessible in the library, through “Find articles and books.” Keep in mind that the most popular databases are: ABI Inform Global, Academic Search Premier, and Business Source Premier. As a graduate student, you must move away from utilizing inferior Web sites with anonymous writers, articles found on consultant Web sites, and materials on sites like QuickMBA.com or MarketingProfs.com. Also, dictionaries and encyclopedias most often repeat the information from your text. Acceptable Internet resources include, among others, government sites (especially for statistics). You are not permitted to use Wikipedia or any open source Web site for this course.

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